| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Cost Accounting | ISL202 | Compulsory | Bachelor's degree | 2 | Spring | 4 |
Name of Lecturer(s)
Prof. Dr. Muhsin HALİS
Associate Prof. Dr. Ahmet Cemkut BADEM
Learning Outcomes of the Course Unit
1) Classifying the accounting types.
2) Recognizing expense and cost types.
3) Calculating the cost types.
4) Calculating the cost centers.
5) Calculating the cost of units.
6) Explain the importance of cost control and standard costings method.
Program Competencies-Learning Outcomes Relation
| Program Competencies | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | ||
| Learning Outcomes | |||||||||||
| 1 | No relation | No relation | High | High | No relation | No relation | No relation | No relation | No relation | No relation | |
| 2 | No relation | No relation | High | High | No relation | No relation | No relation | No relation | No relation | No relation | |
| 3 | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | No relation | No relation | |
| 4 | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | No relation | No relation | |
| 5 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 6 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
Not Required
Course Contents
Cost concepts, cost accounts and Turkish Uniform Accounting System, material costs, labor costs, manufacturing overhead costs, cost accounting systems, cost behaviors and analysis, profit planning, decision making and using of accounting information, cost centers and cost allocation, the making of cost apportionment statement, job order costing, process costing, joint and by product costing, standard costing and variance analysis.
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Contribution of Midterm Examination to Course Grade |
20% |
|---|---|
Contribution of Final Examination to Course Grade |
80% |
Total |
100% |
Language of Instruction
Turkish
Work Placement(s)
Not Required